How to Start a Nursery or Daycare in Dubai (2026): KHDA Permit, Approval Order, Ratios, VAT and the Occupancy Maths

Six of the pages that rank for "start a nursery in Dubai" send you to the Ministry of Education or the Ministry of Social Affairs for your first approval [1]. Neither ministry licenses a private nursery in Dubai. The Knowledge and Human Development Authority (KHDA) does, under Executive Council Resolution No. 35 of 2020, and its own investor guide sets out the order in which everything else has to happen [2].

That order decides where the money goes. KHDA reviews a written Education and Care Plan before you are meant to touch a building, and it publishes neither the fee for a new centre's permit nor a processing time. The only KHDA fee it publishes for a centre is the renewal, AED 5,020 [3]. The costs that decide whether a nursery business in Dubai survives are the villa, the fit-out and a payroll that KHDA's staff ratios fix before the first child enrols.

Dubai had 312 early childhood centres in June 2025 with more than 29,600 children enrolled, and KHDA itself says capacity pressures have eased since 2023-24 [4]. A new centre opens into a market with room in it.

Since 2013, BusinessDubai.ae has set up companies across the UAE. This guide covers the regulator, the licence and activity, ownership, the approval order, space and ratios, costs, fee rules, occupancy arithmetic, VAT, corporate tax, home-based care and the annual filings. Every figure is labelled as a published rule, an advertised market price or our own package price. It is a guide, not legal or tax advice.

Revised on 5 October 2026. This guide has been rewritten in full against current official sources and replaces the earlier version.

Who regulates nurseries and daycare centres in Dubai?

KHDA regulates every private nursery in Dubai. Its powers come from Law No. 2 of 2021, and early childhood centres are governed by Executive Council Resolution No. 35 of 2020. The federal law above them is Federal Decree-Law No. 51 of 2022, under which the Ministry of Education licenses nurseries in the other emirates.

The official vocabulary matters when you search KHDA's site. KHDA's guide says the term early childhood education and care "replaces 'nursery', 'kindergarten' and other similar terms", and it defines an early childhood centre (ECC) as an independent centre for children from 45 days to six years [2]. Your permit, your service pages and every resolution use "early childhood centre". This guide uses nursery and centre for the same thing.

The federal government's own portal draws the line between the emirates. It names Federal Decree-Law No. 51 of 2022 as the law regulating nurseries, says the Ministry of Education licenses them nationally, and says KHDA oversees early childhood education in Dubai [5]. KHDA's two 2026 administrative resolutions on centres both cite Law No. 2 of 2021 and Executive Council Resolution No. 35 of 2020 as their basis, which shows that the 2020 resolution is still the operative instrument [6][7].

The table below sets what ranking guides say against what the sources say.

WhichSchoolAdvisor reported the handover in January 2022, when KHDA published its guide following "the transition of governance and licensing for nurseries and early childhood centres from the Ministry of Education to the KHDA" [9]. Any page written from a pre-2022 template still names the old ministries.

Which licence and activity code does a Dubai nursery need?

A Dubai nursery needs two documents: a trade licence from the Dubai Department of Economy and Tourism (DET) carrying activity 8890011 Early Childhood Center, which is a Professional activity, and an Educational Services Permit from KHDA. The licence creates the company. The permit is what authorises it to take children.

The DET register describes 8890011 as "providing care, education, and other services approved by the Knowledge and Human Development Authority to children during their early childhood" [8]. The description itself points you at KHDA, and KHDA's glossary mirrors it: the licence is "the document issued by the licensing authority", and the permit is "a document issued by KHDA authorising an early childhood centre to conduct its activity in Dubai" [2].

A note on the code. We hold two copies of the DET activity register. The export collected in July 2026 lists 8890011, and DMCC's 2026 activity list carries the same name and wording. A second pull taken from the DET portal in August 2026 does not contain 8890011 at all [8]. The likeliest explanation is a gap in that pull, but we cannot rule out a renumbering, so ask DET to confirm the activity name and code at initial approval before you print anything.

The table lists the register activities a nursery founder meets, with the licence class for each [8].

Two cautions follow from the table. School transport is a Commercial activity while the nursery is Professional, so whether both can sit on one licence for your structure is a question for DET. And the code beginning 8890006, which the older export labels "Special Education (Day Care Centers)", carries a different name in the newer pull, so do not build a special-needs day care plan on it without DET's confirmation.

Common Mistake: Copying an activity code from a free zone page. Meydan Free Zone's two pages give 8890.9 and 8891.08 for what reads like the same business, and another site gives 801001 [1]. Those are free zone numbering systems. A mainland licence carries DET's seven-digit code, and a wrong or missing activity means an amendment before KHDA will progress the permit.

Can a foreigner own a nursery in Dubai?

Most likely yes, in full, but nobody can show you the document. Activity 8890011 is a Professional activity, education does not appear on the strategic-impact list as our local sponsor guide reproduces it, and no official source we could retrieve names the nursery activity either way. Ask DET to confirm at initial approval.

Five ranking pages say only UAE nationals can own a mainland nursery, and one says the opposite just as flatly [1]. None of them cites a law. Here is what can be supported.

The activity sits in the Professional licence class on the DET register [8]. Professional activities are the class where a foreign owner has long been able to hold the whole business. The 2021 reform of the Commercial Companies Law then removed the general requirement for an Emirati majority shareholder, leaving a short list of strategic-impact activities under Cabinet Resolution No. 55 of 2021. Our local sponsor requirements guide reproduces that list (banking, insurance, telecommunications, defence, oil, utilities, transport, security and a few others), and education and childcare are not on it. Our private school setup guide takes the same position for K-12 schools: full foreign ownership, no mandatory Emirati partner, confirm the activity with DET.

What remains unconfirmed is specific. We could not retrieve a DET or Cabinet document that names activity 8890011, and the federal legislation portal was blocked when we tried. Whether DET asks a foreign-owned professional firm for a local service agent on this activity is also something to put to DET. A service agent holds no shares and has no say in the business, so the difference from a partner is large.

Real Talk: Do not sign a side agreement giving anyone 51% of a nursery on the strength of a blog, this one included. Put one question to DET in writing when you apply for initial approval: what ownership does activity 8890011 allow for my nationality, and is a local service agent required? The answer costs nothing and it settles the single largest structural question in the business before a lawyer drafts anything.

In what order do the approvals happen?

KHDA's order runs as follows. Contact KHDA and reserve the name, submit the Education and Care Plan, start fit-out and choose a centre manager once the plan meets KHDA's standard, obtain Dubai Municipality, Civil Defence and Dubai Health Authority approvals, pass KHDA's compliance visit, then pay for the Educational Services Permit.

That sequence comes from Section 1 of KHDA's investor guide [2]. The table adds what each step needs from you.

KHDA's glossary defines initial approval as its go-ahead "to proceed with obtaining the relevant licences, permits, and approvals from the concerned government entities" [2]. Read with the DET description, which refers to services approved by KHDA, that places the trade licence inside the chain. Run the trade name and DET initial approval alongside step 1, and expect DET to ask for KHDA's initial approval before it issues the licence.

What goes in the Education and Care Plan?

The ECP is the document KHDA assesses, and it is closer to an operating manual than a business plan. Part one covers the proposal, the applicant, the opening date, staffing numbers, the age ranges with a maximum number of children in each, and the fee structure including supplementary fees. Parts two and three cover vision, support for Emirati families and children of determination, teaching, care, wellbeing and a plan for Arabic acquisition. Part four is the policy set: admissions, arrival and departure, curriculum, safeguarding, inclusion, intimate care, behaviour, assessment, governance, the annual schedule, and floor plans showing indoor and outdoor spaces, changing facilities, bathrooms, food preparation and sleeping areas. A further list of policies, from allergies to safer recruitment, is kept on file [2].

Two details catch applicants. Content "cannot replicate information from other organisations, or from other branches within an operating group", so a franchisee or a second branch cannot reuse the first submission. And the fee structure and the child numbers per age band go in at this stage, which means your pricing and your room plan are in front of the regulator before a lease is signed.

How long does it take?

KHDA publishes no end-to-end time for a new centre. The 18 working days repeated online is KHDA's service time for a new private school permit, a different service with a AED 50,000 fee for a for-profit school. For centres, KHDA does publish times for later changes: renewal in 2 working days, a fee amendment in 6, relocation or expansion in 10 [3]. The fit-out and the three building approvals set your opening date, and no authority publishes a timeline for those either.

Pro Tip: Write the ECP before you sign for a building. KHDA's guide allows construction or adaptation to begin once the plan meets its standard, and the floor plan in the ECP has to state the age groups each room serves. A lease signed first fixes rooms that the plan then has to fit, and rent runs while KHDA reads.

What does KHDA require for premises, indoor space and outdoor area?

KHDA sets indoor space per child at 4.5 square metres for children from 45 days to 17 months, 3.5 for 18 to 35 months and 3 for 36 to 71 months. Outdoor space is 4.5 or 5 square metres per child, calculated on one fifth of the children in each age band.

Those figures are from Section 3 of the investor guide [2]. The indoor figure is net. KHDA calculates it "after excluding the corridors, bathrooms, offices, stores, staff rooms, kitchen, cabinets, and other fixtures", so a villa's advertised built-up area overstates its licensed capacity by a wide margin.

The outdoor rule is the one that gets misquoted. Aggregator pages give a flat 2 or 4 square metres per child. KHDA's own example takes 40 children aged up to 35 months, of whom one fifth is 8, and 8 times 4.5 gives 36 square metres [2]. A flat per-child reading would demand 180. The outdoor area must be shaded, risk-assessed, fitted with childproof latches on gates and, if it is near a hazard such as a road, fenced to at least 1.8 metres.

Quick Math: Take a centre planned for 57 children: 9 infants, 20 toddlers, 16 three-year-olds and 12 four-to-five-year-olds. Net indoor space is 40.5 + 70 + 48 + 36 = 194.5 square metres of rooms. Outdoor space is 29 ÷ 5 × 4.5 = 26.1 plus 28 ÷ 5 × 5 = 28, about 54 square metres. KHDA's example divides evenly and the guide does not say how to round a fraction of a child, so round up and confirm.

What the guide does not say

KHDA's guide contains no floor-level rule, no setback distance, no parking ratio, no window specification and no CCTV requirement. The three-metre setback, one parking space per classroom, concrete-only construction and wire-mesh windows that some guides list could not be traced to any authority. Those are building questions, and KHDA sends you to the authorities that own them. Ask Dubai Municipality for the building permit and any change of use for your specific plot, and Civil Defence for the fire-safety requirement, and get both answers in writing.

A villa adds the landlord. The National's property column set out the mechanism in September 2025 for a villa used as an office: commercial use needs the landlord's consent, the right licence and, in a managed community, the developer's or owners' association's approval, usually recorded in a tenancy addendum [10]. A nursery raises the same consent question, and the change of use is then Dubai Municipality's to approve. Our commercial lease guide covers the clauses to negotiate, and the Ejari registration guide covers the tenancy registration the licence depends on.

What staff ratios and qualifications does KHDA set?

KHDA's minimum ratios are one adult to 3 children from 45 days to 17 months, 1:5 from 18 to 35 months, 1:8 from 36 to 47 months and 1:12 from 48 to 71 months. A mixed-age group takes the ratio of its youngest child. The centre manager needs KHDA recognition before appointment.

Some guides give bands of under 12 months, 12 to 24 months and so on, with a 1:13 ratio for degree-led classes. None of that is in KHDA's guide. The bands run in months from 45 days, the top ratio is 1:12, and there is no split by the lead teacher's degree [2]. Where a curriculum sets a tighter ratio, the tighter one applies.

The guide sets four staff tiers.

CACHE Level 3 appears on most competitor pages as if KHDA required it. KHDA's guide never names CACHE. It asks for a professional certification "recognised against the National Qualifications Framework of the country of origin" and gives level three as an example [2]. A CACHE Level 3 diploma is one way to meet that, and so are equivalents from other countries.

On a nurse, KHDA's renewal service lists "the nurse's licence (if applicable)" among the certificates that must be current [3]. The words "if applicable" mean the requirement does not bind every centre, and KHDA publishes no child count or age range that triggers it. Dubai Health Authority is the body to ask, for your size and your youngest age group.

The sector's own numbers are a sanity check on any staffing plan. Dubai's centres employed more than 2,500 teachers and 2,600 teaching assistants for 29,600 children in June 2025 [4]. That works out at about 5.8 children per teaching adult, about 16 teaching staff per centre and about 95 children per centre. A plan that assumes one adult to ten children across the whole building is not describing a Dubai nursery.

How much does it cost to open a nursery in Dubai?

BusinessDubai.ae's Dubai mainland package costs AED 18,200 in year one without a visa, or AED 24,400 with one residence visa. KHDA's published renewal fee for a centre is AED 5,020. Everything else, the villa, the fit-out and the payroll, is larger than both and has no official price.

The table itemises a first-year budget. The first two rows are our package prices [34]. The KHDA rows are published. Every other row is an advertised or reported market figure with its source, shown as a range and not averaged.

Three lines in that table say "not published", and that is the accurate entry. Competitor pages fill them with AED 10,000 to 15,000 for a KHDA licence and AED 2,000 to 5,000 for the building approvals, without a source. Single all-in totals such as AED 200,000 to 650,000 also circulate and trace to nothing. Treat any single confident total with suspicion and build your own from the rent and the staffing plan.

Quick Math: The 57-place centre above needs 194.5 square metres of net room space. At the general commercial fit-out rate HTS Interiors publishes, AED 1,500 to 3,000 per square metre [12], the rooms alone come to roughly AED 292,000 to 584,000, before bathrooms at child height, a kitchen, outdoor shade and surfacing. The company at AED 18,200 is about 3% to 6% of that figure.

To see the licence, visas and KHDA sequence priced for your own plan, our mainland company setup page itemises the DET route, and an adviser can put the nursery-specific lines beside it.

Get an itemised setup quote→

Should a nursery be on the mainland or in a free zone?

Mainland, for a nursery that takes children from the public. A Dubai free zone licence does not replace the KHDA permit, does not change the VAT or corporate tax on parents' fees, and ties the centre to premises inside the zone. BusinessDubai.ae's mainland package is AED 18,200; Meydan Free Zone's is AED 12,500, both without a visa.

A free zone can license the activity. DMCC's 2026 list carries Early Childhood Center with the same KHDA wording as DET's, and the Dubai Development Authority, DIFC and Dubai Healthcare City registers each list a nursery or early learning activity [8]. What the zone cannot do is authorise you to operate. Meydan Free Zone's own page on opening a nursery says a free zone licence does not replace KHDA's operational approval [15], and our private school guide records the same position for schools.

So the free zone question is about location and cost, and the answers are thin. The premises have to be where families live or work and have to pass the same building approvals. The tax position is identical, as the tax section below shows. What is left is a licence price gap of AED 5,700 against a fit-out measured in hundreds of thousands.

Our free zone company setup page lists what each zone includes, and it is the right route for an education business that sells to other businesses, such as a curriculum publisher, a training provider or a nursery management company. For a centre with children in it, the mainland company setup page is the one to price from.

Outside Dubai the regulator changes. The federal portal says the Ministry of Education licenses nurseries nationally under Federal Decree-Law No. 51 of 2022 [5], so KHDA's ratios, space tables and permit process in this guide do not carry over. If you are weighing a site across the border, our business setup in Sharjah and business setup in Abu Dhabi pages cover the company side in each emirate, and the nursery rules have to be checked with that emirate's education regulator.

Can a nursery set its own fees and raise them each year?

A Dubai nursery proposes its own fees, but KHDA sees them in the Education and Care Plan and must approve any later change before it is charged. KHDA's published fee formula, with no increase in the first three years and an index-linked cap afterwards, is written for private schools, and nothing equivalent is published for centres.

The fee structure, "including any additional and supplementary fees", is part one of the ECP [2]. After opening, a change in either direction goes through KHDA's service "Amending the fees of an Early Childhood Centre": no service fee, six working days, and the new fee may be charged only once it appears in KHDA's system [3]. That page gives no formula.

The formula people quote is the School Fees Framework. It states that it "is applicable to all private schools in Dubai that have completed three years of operation", and it ties increases to the Education Cost Index and the school's inspection rating [16]. Early childhood centres are not named in it. Two readings are possible: KHDA applies the same logic to centres, or it judges each application on its merits. We could not find a KHDA document that says which. Ask KHDA which rule it will apply to your centre before you put a fee rise in a forecast, and plan years one to three on the opening fee.

The 2026-27 freeze needs the same care. KHDA confirmed on 22 May 2026 that private school fees would not rise for 2026-27, as part of Dubai's second economic incentives package [17]. The package text treats centres differently: "Early childhood facilities registered with KHDA are exempted from licence renewal fees as well as fines and Dubai Municipality market fees" [18]. A freeze on nursery tuition is not stated. A founder should read both facts the same way: fee levels in Dubai education are a policy decision, and a business plan that needs an annual increase to work is exposed to one.

Common Mistake: Advertising a fee, or a discount, that KHDA has not approved. Administrative Resolution No. 35 of 2026 lists the violations that draw a written warning before a fine, and they include advertising without KHDA approval, parent contracts KHDA has not approved, and running a centre without a website that shows curriculum, fees and staff information [6]. For severe cases KHDA may skip the warning.

Does a nursery in Dubai make money once the ratios are paid for?

It depends on occupancy more than on fees. In an illustrative 57-place centre charging AED 3,000 a month, rent and the ratio team's salaries alone need 20 to 35 enrolled children to cover, which is 35% to 61% of capacity, before food, support staff, visas, insurance and marketing.

Every input below is attributed, and the occupancy ramp is an assumption, because nobody publishes first-year fill rates for Dubai nurseries.

The fee input comes from published listings. Bayut lists Chubby Cheeks Nursery at AED 2,500 to 4,500 a month and The Blossom Nursery at AED 3,000 to 5,000 a month, varying by branch [19]. WhichSchoolAdvisor and Edarabia list British Orchard Nursery at AED 19,000 to 45,000 a year by branch and age group [20]. AED 3,000 a month sits inside all three ranges, so the model uses it.

The staffing input comes from KHDA's ratios. The 57-place mix needs 3 adults for 9 infants, 4 for 20 toddlers, 2 for 16 three-year-olds and 1 for 12 older children: ten adults in ratio. Assume four are teachers and six are assistants, plus a manager who is not counted in ratio. Job postings on Indeed and Glassdoor put nursery teachers at AED 6,000 to 10,000 a month, assistants at AED 2,000 to 3,500 and managers at AED 9,000 to 12,000 [13]. That gives a payroll of AED 45,000 to 73,000 a month, with no nurse, helpers, cleaner, receptionist or driver in it.

For rent, Property Finder's asking range for Al Barsha villas is AED 160,000 to 350,000 a year, and its Mirdif Hills average is AED 167,879 [11]. Those are ordinary residential listings. A villa a landlord and Dubai Municipality will accept as a nursery is a smaller pool and is unlikely to be cheaper. The range is AED 13,333 to 29,167 a month.

The surplus column is before every other cost, so read it as the amount left to pay for everything else.

Staffing does not fall in step with enrolment, and that is what makes the first year hard. At 23 children spread across the four rooms (4, 8, 6 and 5), the ratios still require 2 + 2 + 1 + 1 adults. Forty per cent of the children need sixty per cent of the team. A room with one baby in it needs an adult.

Quick Math: Suppose the centre fills slowly: 14 children on average in the first quarter, then 23, 31 and 40. Fees for the year come to AED 126,000 + 207,000 + 279,000 + 360,000 = AED 972,000. Rent and the full ratio team cost AED 700,000 to 1,226,000 over the same year. At the cheap end you have AED 272,000 for every other cost. At the expensive end you are AED 254,000 short before buying a single meal. The reserve you need is the gap in your own version of this sum.

Why monthly billing matters

Schools bill by term. Nurseries mostly bill by month, and The National reported in May 2026 that this is what made closures in Abu Dhabi so damaging for them: one operator said only 60% to 70% of children came back on the first day after a closure, and the managing director of a nursery group was quoted as saying "many are closing" [21]. That report concerned Abu Dhabi and closures ordered for security reasons, so it is no forecast for Dubai. The mechanism applies anywhere: a family that leaves in June stops paying in June, while the lease and the team run through August.

Real Talk: This business is not worth starting on a plan that only works above 80% occupancy in year one. KHDA's own release says capacity pressures in Dubai "have eased after peaking in the 2023-24 academic year", and 38 new centres opened in the twelve months to June 2025 [4]. Parents have choices. If your reserve cannot carry rent and the ratio team through a year at 40% to 50%, the plan needs a cheaper building or a smaller first phase.

Is nursery tuition subject to VAT in the UAE?

Nursery tuition is zero-rated only when two conditions are both met: the nursery is recognised by the education regulator where it operates, which is KHDA in Dubai, and it teaches a curriculum that regulator recognises. Uniforms, food, paid extras and application fees carry 5% VAT whatever the tuition's treatment.

The Federal Tax Authority published its first standalone Education Sector VAT Guide, VATGED1, on 1 July 2026 [22]. It names nurseries and pre-schools as qualifying institutions and says the zero-rating provisions "are interpreted strictly and narrowly, and can only be applied where all the conditions are met". It also gives the failure case in so many words: where a nursery "does not have an age-appropriate curriculum recognised by the relevant competent authority", its tuition "will be considered to include VAT at 5%".

Holiday camps are not given as an example in the guide. On its tests, a camp charged as a separate fee and not delivering the recognised curriculum is standard-rated; treat that as our reading and confirm it with your tax agent.

Zero-rated is not exempt

A zero-rated supply is a taxable supply at a rate of nought. Three consequences follow from the VAT law [23]. Zero-rated tuition counts toward the AED 375,000 mandatory registration threshold. A registered nursery can recover the VAT it pays on fit-out, equipment and rent. And a business whose supplies are only zero-rated may ask the FTA for an exception from registration under Article 15.

Quick Math: At AED 3,000 a month the threshold of AED 375,000 is 125 child-months of fees. A centre with 23 children crosses it in its sixth month and a full 57-place centre in its third. The Article 15 exception needs supplies that are only zero-rated, and a nursery that sells uniforms, meals or paid clubs has 5% supplies as well. Plan to register, charge 5% on the listed items from the first invoice, and reclaim the input VAT on the fit-out.

The transport line deserves a decision of its own. Outsourcing to a licensed operator keeps the charge to parents exempt and keeps you out of the School Transport activity and RTA's school bus rules, which define a school bus as one carrying pupils "to and from schools and nursery schools" [24]. Buying a bus brings 5% VAT on the fare, a second activity on the licence, and RTA permits whose fees we could not retrieve. Our VAT registration and compliance guide covers registration and the return cycle.

Does a free zone nursery pay 0% corporate tax?

No. A nursery pays UAE corporate tax at the ordinary rates, 0% on taxable income up to AED 375,000 and 9% above, wherever it is licensed. Fees paid by parents cannot be qualifying income in a free zone, and a nursery with revenue up to AED 3,000,000 can elect Small Business Relief.

Ministerial Decision No. 229 of 2025 is the current decision on qualifying and excluded activities [25]. Its list of qualifying activities is closed: manufacturing, processing, qualifying commodity trading, treasury and financing for related parties, fund and wealth management, shipping and aircraft activities, distribution from a designated zone, headquarter services, logistics and activities ancillary to those. Running a nursery is not on it. Separately, Article 2(2)(a) excludes transactions with natural persons, apart from a few carve-outs that have nothing to do with education. A nursery's customers are parents.

So a free zone nursery's income is non-qualifying. Because that income is the whole business, it exceeds the de minimis allowance, the lower of 5% of revenue or AED 5,000,000, in its first period [25]. The company is then not a Qualifying Free Zone Person. It is taxed as an ordinary taxable person, 0% up to AED 375,000 and 9% above, from the start of that period, and it cannot return to the regime for the following four periods. Our Qualifying Free Zone Person guide explains the tests.

Small Business Relief is the relevant relief for a single-site nursery. A business with revenue at or under AED 3,000,000 can elect to be treated as having no taxable income, and Ministerial Decision No. 131 of 2026 extended the relief to tax periods ending on or before 31 December 2029 [26]. The 57-place centre at AED 3,000 a month earns AED 2,052,000 in a full year and qualifies. The same centre at AED 5,000 a month earns AED 3,420,000 and does not. Our Small Business Relief guide covers the election, which has to be made in the return.

Registration is separate from liability. Every company registers for corporate tax, and the Federal Tax Authority's penalty for registering late is AED 10,000 [23]. Our corporate tax filing guide covers the return. To test your own fee level and extras against the VAT and relief thresholds, an adviser can run the numbers with you.

Model your tax position→

Can you run a daycare from home in Dubai?

We could not find any KHDA or DET rule that licenses a nursery or daycare in a private home in Dubai. KHDA's framework is written for an independent centre on approved premises, and the DET register holds no home daycare activity. Do not take in other families' children on the assumption it is allowed.

Some guides say home-based daycare is permitted on the same standards as a centre. Nothing we could retrieve supports that. KHDA's guide defines an early childhood centre as an independent centre, requires floor plans "certified by suitably-qualified personnel", sets net room areas by age band and sends the applicant to Dubai Municipality, Civil Defence and Dubai Health Authority for approvals on the building [2]. Two competitor pages still present a home daycare as the cheaper version of the same licence, and one states that home-based childcare is heavily restricted [1]. None cites a rule.

Absence of a published category is not proof of a prohibition, and we are not stating one. The practical position is that there is no licence to apply for, and Administrative Resolution No. 35 of 2026 treats conducting an unauthorised activity and admitting children without KHDA approval as violations [6].

Care inside a family's own home by a worker that family employs is a different legal regime. Federal Decree-Law No. 9 of 2022 on domestic workers, in force since 15 December 2022, says recruitment or temporary employment of domestic workers may be carried out only with a licence from the Ministry of Human Resources and Emiratisation (MOHRE) [27]. That law governs a household and its worker and the agencies that supply them. It gives you no route to mind several families' children in your villa. The on-demand babysitting activity that Abu Dhabi's register lists was not found on Dubai's [8].

If the appeal of a home daycare is the low entry cost, the nearer legal alternatives are working as a recognised centre manager for an existing operator, or a small first phase in approved premises with one or two age bands, since KHDA has a lighter process for adding age groups later.

Should you buy a nursery franchise or build your own brand?

A franchise buys a curriculum, a brand and an operating manual, and it does not shorten the KHDA process. Kids Academy's published terms, per franchise directories, are a franchise fee of USD 32,700, a 6% royalty and a total initial investment of USD 480,000 to 926,000. Those figures are in US dollars.

Two franchise directories reproduce the same Kids Academy terms, and both give them in US dollars [28]. Some pages reprint the same numbers with AED in front of them, which understates them by a factor of about 3.67. Most of the names a Dubai parent would recognise publish no franchise terms at all: we found none for The Blossom Nursery, Jumeirah International Nurseries, Odyssey or Chubby Cheeks, and Maple Bear's published terms are for North America.

Three points from the evidence shape the choice. KHDA requires the ECP to be original and says it cannot replicate another branch's submission [2], so the franchisor's template is a starting draft. Administrative Resolution No. 39 of 2026 restricts centre names: a foreign entity's name or logo needs approvals, a branch must carry the parent name with "Branch" or the area, and KHDA decides a naming request within six working days, after which silence counts as rejection [7]. And the royalty comes off the top line.

Quick Math: A 6% royalty on the 57-place centre at full occupancy is 6% of AED 171,000, or AED 10,260 a month. At 40% occupancy it is AED 4,140 a month on fees of AED 69,000 that already fall short of rent and payroll at the expensive end of the range. A royalty is affordable when the brand fills rooms faster than you could alone. Ask the franchisor for the first-year enrolment curve of its last three openings in the UAE, by month.

The UK's Early Years Foundation Stage is the most widely offered of the 17 curricula in Dubai's centres [4], so an independent centre using it competes with the largest pool of schools and recruits from the largest pool of teachers.

What has to be renewed and filed every year?

Each year a Dubai nursery renews its DET licence and tenancy, renews the KHDA permit for AED 5,020, keeps Civil Defence and any nurse's licence current, files a corporate tax return, files VAT returns once registered, keeps its beneficial owner register up to date and pays staff through the Wage Protection System.

KHDA's renewal service needs a valid trade licence, all fees and fines settled, the Civil Defence certificate of conformity and the nurse's licence where one applies [3]. The permit therefore fails if any of the others lapses first. Other KHDA services have calendar rules of their own. A centre can relocate only during term breaks, needs a Municipality-approved plan before the move and a completion certificate after it, and must show its name in Arabic and English on the new facade. Closing mid-year requires four months' notice before the end of the term and help placing the children elsewhere [3].

The relocation rule is why the lease matters so much. In 2018 Gulf News reported that Old Town Nursery closed, with 65 children enrolled, after the landlord discontinued the tenancy citing a change in plans for its real estate [29]. That case is eight years old and we found no recent equivalent, but the mechanism has not changed: a centre that loses its building cannot move in the middle of a term.

Staff obligations

End-of-service gratuity under Federal Decree-Law No. 33 of 2021 is 21 days of basic salary for each of the first five years of service and 30 days for each year after, and Dubai employers must provide health insurance for staff under Law No. 11 of 2013 [14]. Our end-of-service gratuity guide shows the calculation, and the WPS payroll guide covers salary transfers.

Emiratisation is the item to check early if you plan more than one site. EY, citing MOHRE, reports that private companies with 20 to 49 employees in 14 named sectors, education among them, had to employ one Emirati by the end of 2024 and two by the end of 2025 [30]. Advisory sites report the contribution for missing the target as AED 96,000 for 2024 and AED 108,000 for 2025; we could not confirm those amounts or a 2026 figure at source, because MOHRE's site was unreachable when we checked. The 57-place centre above has a manager and ten ratio staff, and stays under 20 even with a nurse, a receptionist and helpers. Two centres on one licence would not. Confirm with MOHRE whether it classes a nursery under education, and read our Emiratisation guide for how the count works.

A mainland company also keeps a register of beneficial owners holding 25% or more and notifies changes within 15 days, under Cabinet Decision No. 58 of 2020 [31]. Our UBO requirements guide explains the filing.

The Arabic requirement belongs on the same calendar. KHDA's policy of August 2025 mandates Arabic language provision in all settings for children from birth to six, with the first phase of its practical guide aimed at ages four to six [32]. The ECP already asks for an Arabic acquisition plan, so this is a staffing line as well as a curriculum one.

These renewals and filings fall in the same months as re-enrolment. Our post-setup services team handles licence and visa renewals, corporate tax and VAT filings and the UBO register, which leaves the centre manager free for the KHDA side.

Which government support and finance can a nursery count on?

Very little that is specific to nurseries, and the one current measure is temporary. Dubai's May 2026 incentives package exempts KHDA-registered early childhood facilities from licence renewal fees, fines and Dubai Municipality market fees, with its 33 initiatives running for three to twelve months.

The Dubai Media Office release of 21 May 2026 also says early childhood centres "will benefit from partial rent exemptions and extended rent-free periods for centres currently under construction" through the Knowledge Fund, and that educational institutions get a freeze on scheduled rent increases at renewal and deferred rental payments [18]. The release does not say which landlords or which months, and a relief that lasts three to twelve months should not appear in a year-two budget. Ask KHDA what applies to a centre that opens after the window.

On finance, Emirates Development Bank's published priority sectors are manufacturing, renewables, healthcare, food security and advanced technology [33]. Education is not among them, so a nursery applies as an ordinary small business. EDB's credit guarantee scheme, on its published terms, backs bank loans of up to AED 2 million for start-ups; check the current terms with the bank, because we could not re-open the page when finalising this guide. We found no UAE lender advertising a product for nurseries.

The bank account is ordinary by comparison, with one planning point. A nursery collects recurring monthly payments from individuals, so the account and a card or direct debit facility need to be open before the first invoice. UAE banks expect the signatory in person and want to see the lease and the licence. Our corporate bank account guide sets out what they ask for.

What do nursery founders get wrong in Dubai?

The costly errors are all sequencing errors: signing a villa before KHDA has accepted the Education and Care Plan, starting from the wrong regulator, measuring gross area when KHDA counts net, forecasting fee rises KHDA has not approved, and treating all nursery income as VAT-free.

Each of these has a rule behind it.

1. Leasing first. KHDA's guide puts construction or adaptation after the ECP meets its standard [2]. A lease signed earlier pays rent through the review, and Al Barsha asking rents of AED 160,000 to 350,000 a year [11] are AED 13,000 to 29,000 for each month of waiting.
2. Applying to the wrong body. Six ranking pages lead with the Ministry of Education or the Ministry of Social Affairs [1]. In Dubai the application starts with KHDA.
3. Counting gross area. Corridors, bathrooms, offices, stores, staff rooms and the kitchen are excluded from the indoor calculation [2]. Capacity is set by the net rooms.
4. Reading the outdoor rule as per child. The area is calculated on one fifth of the children in each band [2]. Founders who miss this reject workable buildings.
5. Appointing a manager before recognition. KHDA must issue a recognition letter first, on a bachelor's degree or a level five type certification plus three years' experience [2].
6. Choosing a name KHDA will not accept. Names must be unique in the UAE and must not imply an affiliation, and geographic or curriculum names need prior approval [7].
7. Pricing as if everything were zero-rated. Uniforms, meals, paid clubs and application fees carry 5% [22].
8. Buying a free zone licence for the tax rate. Parents' fees are not qualifying income [25].

Common Mistake: Marketing before the permit exists. Taking deposits and running adverts feels like progress while the fit-out drags, but admitting a child without KHDA approval, advertising without approval and running programmes KHDA has not approved are all on the violations list in Administrative Resolution No. 35 of 2026 [6]. The resolution sets the warning procedure and no document we could retrieve publishes the fine amounts, so the AED 100,000 figure in circulation is unsourced.

Real Client Stories

These are composite examples built from the situations nursery founders most often face. Names and details are illustrative, and the only figures used are published rules, advertised market prices and BusinessDubai.ae's package prices.

The villa signed before the plan was read

A teacher with fifteen years in early years found an Al Barsha villa and signed, afraid of losing it. Property Finder's asking range for the area is AED 160,000 to 350,000 a year. Her Education and Care Plan went to KHDA afterwards. KHDA's guide allows adaptation of the premises only once the plan meets its standard, and the plan must state the age group for every room. Her infant room, measured net of the corridor and bathroom, held fewer babies at 4.5 square metres each than her forecast assumed. Rent ran through the redraft.

Lesson: the plan and the net room areas come before the signature.

The bus that changed the VAT position

An investor planned a 57-place centre and wanted its own branded minibus. His tax agent walked him through the FTA's July 2026 education guide: transport bought from a third-party operator and passed on to parents is exempt, while transport on the nursery's own bus is standard-rated at 5%. Owning the bus also meant a second, Commercial activity on the licence, 4922008 School Transport, and RTA's school bus rules. He contracted a licensed operator and kept the nursery's own invoices to tuition, uniforms and meals.

Lesson: decide transport before the licence application, because it changes the activity list and the VAT.

The free zone licence that could not open the doors

A founder compared prices and chose a Dubai free zone licence at AED 12,500 without a visa, against AED 18,200 for the mainland, expecting 0% corporate tax as well. Two things followed. The KHDA permit was still required before a child could attend, and the building she wanted was a mainland villa. And under Ministerial Decision No. 229 of 2025, fees from parents are not qualifying income, so the tax rate was the ordinary one. She moved to a mainland licence with activity 8890011.

Lesson: the AED 5,700 saving bought nothing a nursery could use.

Start your Dubai nursery the right way

Three decisions carry most of the risk in a Dubai nursery, and all three are made before opening day. Write the Education and Care Plan and get KHDA's view before you commit to a building, because the plan fixes the rooms, the age bands and the fees. Choose the building on its net room area and its landlord, since a centre can only move between terms. And build the forecast on an occupancy you can survive, 40% to 50% in year one, with 5% VAT on the extras and corporate tax at the ordinary rates.

Since 2013, BusinessDubai.ae has completed 700+ company registrations across the UAE, with itemised pricing and no hidden fees. For a nursery we set up the mainland company with the Early Childhood Center activity, put the ownership question to DET in writing at initial approval, and sequence the trade name and licence around KHDA's steps. Where your business is a nursery management or education services company with no children on site, we price a free zone company setup beside it. After opening, our post-setup services team keeps the licence, visas and tax filings current.

Talk to a setup expert→

If your plan is a K-12 school with a kindergarten attached, the permit, the fee framework and the capital are on a different scale, and our private school setup guide is the one to read. For classes and courses for older children with no care element, see the training institute guide.

Frequently Asked Questions

Who issues a nursery licence in Dubai, KHDA or the Ministry of Education?

KHDA. It issues the Educational Services Permit for early childhood centres in Dubai under Executive Council Resolution No. 35 of 2020, and the Dubai Department of Economy and Tourism issues the trade licence. The Ministry of Education licenses nurseries in the other emirates under Federal Decree-Law No. 51 of 2022.

Do I need both a DET trade licence and a KHDA permit for a nursery?

Yes. The DET licence, carrying activity 8890011 Early Childhood Center, creates the company. The KHDA Educational Services Permit authorises it to operate. KHDA's guide treats the licence as one of the approvals you obtain after its initial approval, so the two run together.

What is the DET activity code for a nursery in Dubai?

8890011 Early Childhood Center, a Professional activity, on the DET register export we hold from July 2026 and on DMCC's 2026 list. It was missing from an August 2026 pull of the DET portal, so confirm the code with DET at initial approval. Codes such as 8890.9 and 801001 are free zone numbering.

Can a foreigner own 100% of a nursery in Dubai?

Most likely yes. The activity is in the Professional licence class and education is not on the strategic-impact list as reproduced in our local sponsor guide, but we could not retrieve an official document naming activity 8890011. Ask DET to confirm ownership, and whether a local service agent is needed, at initial approval.

How much does KHDA charge for a nursery permit?

KHDA does not publish the fee for a new centre's Educational Services Permit. Its published renewal fee for an early childhood centre is AED 5,020, made up of AED 5,000 and a AED 20 Knowledge and Innovation fee, as of August 2026. The AED 10,000 figure repeated online is not a KHDA figure for a nursery.

How long does it take to open a nursery in Dubai?

No authority publishes an end-to-end time. KHDA gives no processing time for the Education and Care Plan or the compliance visit. The fit-out and the Dubai Municipality, Civil Defence and Dubai Health Authority approvals have no published duration either. The 18 working days quoted online is KHDA's time for a new private school permit.

What is an Education and Care Plan?

The Education and Care Plan, or ECP, is the document KHDA evaluates for the permit. It has five parts covering the proposal, child numbers by age, fees, philosophy, teaching and care, an Arabic plan, the policy set and floor plans, at up to 250 words per sub-section. It must be original to the centre.

Can I sign the lease before KHDA approves my plan?

You can, but KHDA's guide says construction or adaptation of the premises begins once the plan meets its standard. Rent runs during the review, and the plan may show that the rooms hold fewer children than you assumed.

What are the staff-to-child ratios for nurseries in Dubai?

KHDA's minimums are 1:3 for children aged 45 days to 17 months, 1:5 for 18 to 35 months, 1:8 for 36 to 47 months and 1:12 for 48 to 71 months. A mixed group follows the ratio for its youngest child. A curriculum that requires a tighter ratio overrides the minimum.

How much indoor space does each child need?

KHDA requires 4.5 square metres per child aged 45 days to 17 months, 3.5 for 18 to 35 months and 3 for 36 to 71 months. The area is net of corridors, bathrooms, offices, stores, staff rooms, the kitchen and fixtures. The 2.3 square metre figure on some sites is not in KHDA's guide.

How is the outdoor play area calculated?

On one fifth of the children in each age band: 4.5 square metres per child for 45 days to 35 months and 5 square metres for 36 to 71 months. KHDA's example is 40 children under three needing 8 times 4.5, or 36 square metres. The space must be shaded and secure.

Does a nursery in Dubai have to be on the ground floor?

KHDA's investor guide contains no floor-level rule. Floor level, exits and evacuation are building and fire-safety questions, so the answer for a specific property comes from Dubai Municipality and Dubai Civil Defence. Ask both in writing before you sign, and do not rely on a figure from a blog.

What qualifications does a nursery manager need in Dubai?

A bachelor's degree, or a professional certification in leading an early learning centre such as a level five vocational qualification, plus at least three years in an early childhood setting. KHDA must issue a recognition letter for the named candidate before the appointment is formal.

Is CACHE Level 3 required to teach in a Dubai nursery?

No. KHDA asks teachers for a bachelor's degree or a professional certification in early childhood education, and gives a level three vocational qualification as an example. CACHE Level 3 meets that description, and so do equivalent qualifications recognised in their country of origin.

Does a Dubai nursery need a nurse?

Sometimes. KHDA's renewal service lists "the nurse's licence (if applicable)" among required certificates, which shows the requirement applies to some centres and not others. KHDA publishes no child count or age threshold, so ask Dubai Health Authority for your size and your youngest age group.

What ages can a nursery in Dubai take?

From 45 days to six years, which KHDA expresses as 71 months. Age is measured on 31 August, and KHDA's guide says there are no exceptions to the age bands under Resolution No. 24 of 2021. A centre licensed for some age groups can apply to add others.

Is nursery tuition VAT-free in the UAE?

It is zero-rated, which is different from exempt, and only when the nursery is recognised by the regulator and teaches a recognised curriculum. The Federal Tax Authority's education guide of 1 July 2026 says a nursery without a recognised curriculum has tuition treated as including 5% VAT.

Do I charge VAT on uniforms and meals?

Yes, at 5%. The Federal Tax Authority's guide excludes uniforms, food and drink and electronic devices from zero-rating regardless of who supplies them. Paid extracurricular activities and application fees for children not yet enrolled are also standard-rated.

Do I have to register for VAT if all my fees are zero-rated?

Yes, once taxable supplies pass AED 375,000 in twelve months, because zero-rated supplies count as taxable. A business making only zero-rated supplies can ask the FTA for an exception under Article 15 of the VAT law. A nursery that also sells uniforms or meals makes 5% supplies and would not fit.

Is there VAT on the nursery bus?

It depends on who runs it. Transport bought from a third-party operator and passed on to parents is exempt as local passenger transport. Transport on the nursery's own or leased bus is standard-rated at 5%, because a bus restricted to pupils does not qualify as public transport.

Does a free zone nursery pay 0% corporate tax?

No. Ministerial Decision No. 229 of 2025 does not list operating a nursery as a qualifying activity and excludes transactions with natural persons. A free zone nursery is taxed at the ordinary rates, 0% up to AED 375,000 of taxable income and 9% above.

Can a nursery use Small Business Relief?

Yes, if revenue is at or under AED 3,000,000 and the company is not a Qualifying Free Zone Person. The relief runs for tax periods ending on or before 31 December 2029 under Ministerial Decision No. 131 of 2026. A 57-place centre at AED 3,000 a month earns about AED 2.05 million a year.

Can a nursery raise its fees every year?

Only with KHDA's approval. A centre applies through KHDA's fee amendment service, which takes six working days and has no service fee, and may charge the new fee once it appears in KHDA's system. KHDA publishes a formula for private schools and none for centres.

Did KHDA freeze nursery fees for 2026-27?

The freeze announced on 22 May 2026 was stated for private schools. The same incentives package gave KHDA-registered early childhood facilities an exemption from licence renewal fees, fines and Dubai Municipality market fees. A tuition freeze for nurseries is not stated in the release.

Can I run a daycare from my villa in Dubai?

We found no KHDA or DET rule that licenses one. KHDA's framework is written for an independent centre on approved premises, and admitting children without KHDA approval is a listed violation. A nanny employed by one household falls under the domestic workers law, which is a separate regime.

Can a nursery run holiday camps and after-school clubs?

Yes, with KHDA's approval. Its service for approving a centre's activities and programmes takes three working days and has no fee, and extra activities must stay optional. For VAT, a club or camp charged as an additional fee is standard-rated at 5% on the FTA guide's tests.

Do Emiratisation rules apply to a nursery?

Possibly, from 20 employees. EY, citing MOHRE, reports that companies with 20 to 49 staff in 14 sectors including education had to employ one Emirati by the end of 2024 and two by the end of 2025. Confirm with MOHRE whether your nursery is classed under education.

What happens if I open a nursery without a KHDA permit?

You are conducting an unauthorised activity. Administrative Resolution No. 35 of 2026 lists that, and admitting a child without KHDA approval, among violations, with a written warning before a fine in ordinary cases and a direct fine in severe ones. The fine amounts are not in any document we could retrieve.

How do I move or close a nursery?

Both go through KHDA. Relocation takes ten working days in two phases, needs Dubai Municipality and Civil Defence documents, and can happen only during term breaks. Closing mid-year needs four months' notice before the end of the term, and all fees and fines must be settled.

Do nurseries in Dubai have to teach Arabic?

Yes. KHDA's policy of August 2025 mandates Arabic language provision in all settings for children from birth to six years, with its first practical guide aimed at ages four to six. The Education and Care Plan already asks every applicant for an Arabic acquisition plan.

How many nurseries are there in Dubai?

Dubai had 312 early childhood centres in June 2025, after 38 opened in the previous twelve months, with more than 29,600 children enrolled, according to KHDA data published by the Dubai Media Office. That is about 95 children per centre on average.

Can I call my nursery anything I like?

No. Administrative Resolution No. 39 of 2026 requires a name that is unique in the UAE and not misleading, restricts names implying affiliation, and requires prior approval for geographic or curriculum names. KHDA decides within six working days, and no reply means the request is rejected.

References

[1] Competitor pages ranking for nursery setup searches in Dubai, read 5 October 2026 (22 pages): commitbiz.com, businesslinkuae.com, aurionuae.com, illumine.app, dubaivisa.center and gryffincapitalist.com lead with Ministry of Education or Ministry of Social Affairs approval; Meydan Free Zone and servicemarket.com give the codes 8890.9, 8891.08 and 801001; five pages state UAE-national ownership and noblecoreventures.com states 100% foreign ownership; virtuzone.com and kwsme.com present home daycare as a cheaper variant and best-solution.ae calls it heavily restricted. commitbiz.com nursery licence page

[2] Knowledge and Human Development Authority (KHDA), "How to open or expand an early childhood centre in Dubai" (ECC Investor Guide), published January 2022, page updated November 2024: the legal basis in Executive Council Resolution No. 35 of 2020, the permit steps, the Education and Care Plan, centre manager recognition, staffing tiers, staff-child ratios, indoor and outdoor space, admission ages and the glossary. KHDA ECC Investor Guide

[3] KHDA e-services for early childhood centres, pages updated 11 August 2026: permit renewal at AED 5,000 plus AED 20 in 2 working days with its conditions; relocation and expansion (10 working days, no fee, term breaks only); cancellation (5 working days, four months' notice); fee amendment (6 working days, no fee); approval of activities and programmes (3 working days). KHDA's school permit guide gives the 18 working days and AED 50,000 for a new for-profit private school. KHDA early childhood services

[4] Government of Dubai Media Office, reporting KHDA data, 2 October 2025: 312 early childhood centres in June 2025, 38 opened in the year, more than 29,600 children enrolled (up 8%), 163 nationalities, 17 curricula with the UK Early Years Foundation Stage most widely offered, more than 2,500 teachers and 2,600 teaching assistants, and capacity pressures easing after 2023-24. Dubai Media Office, early childhood sector

[5] UAE Government portal, "Early childhood development and care", updated 25 September 2026: Federal Decree-Law No. 51 of 2022 regulating nurseries, the Ministry of Education as national licensing authority and KHDA's role in Dubai. u.ae early childhood

[6] Government of Dubai, KHDA Administrative Resolution No. 35 of 2026 on violations related to early childhood centres, issued 13 May 2026: the violations requiring a written warning before a fine, the power to fine directly in severe cases, and its basis in Law No. 2 of 2021, Executive Council Resolution No. 35 of 2020 and Law No. 6 of 2026. Administrative Resolution No. 35 of 2026

[7] Government of Dubai, KHDA Administrative Resolution No. 39 of 2026 on names of early childhood centres, issued 18 June 2026: naming conditions, branch names and the six-working-day decision period. Administrative Resolution No. 39 of 2026

[8] Dubai Department of Economy and Tourism, business activity register as held in two copies (a July 2026 export and an August 2026 portal pull) and compared with free zone lists: 8890011 Early Childhood Center, 8510001 Kindergarten, 4922008 School Transport, 8620001 General Clinic, the 8890006 naming difference, DMCC's identical 2026 entry and the nursery activities on the DDA, DIFC and DHCC registers. invest.dubai.ae

[9] WhichSchoolAdvisor, "KHDA publishes new early childhood centre guide", 26 January 2022: the transition of nursery governance and licensing from the Ministry of Education to KHDA. WhichSchoolAdvisor, ECC guide report

[10] The National, "UAE Property: Can I use my rental villa as a temporary office?", 13 September 2025: landlord consent, licence and community approval for commercial use of a villa. The National, villa use

[11] Property Finder, villa listings accessed 5 October 2026: asking rents of AED 160,000 to 350,000 a year in Al Barsha and an average of AED 167,879 in Mirdif Hills, for ordinary residential villas. propertyfinder.ae

[12] HTS Interiors, Dubai fit-out cost guide, accessed 5 October 2026: general commercial fit-out at AED 1,500 to 3,000 per square metre, not a nursery-specific rate. HTS Interiors fit-out costs

[13] Indeed UAE and Glassdoor, nursery job postings and salary pages accessed 5 October 2026: nursery teachers AED 6,000 to 10,000 a month, teaching assistants AED 2,000 to 3,500, nursery managers AED 9,000 to 12,000. Indeed UAE nursery teacher salaries

[14] UAE Federal Decree-Law No. 33 of 2021 on the regulation of employment relations (end-of-service gratuity of 21 and 30 days of basic salary) and Dubai Law No. 11 of 2013 on health insurance (employer-provided cover). u.ae

[15] Meydan Free Zone, activity hub, "How to open a nursery in Dubai", updated September 2026: its statement that a free zone licence does not replace KHDA operational approval, and its free zone activity numbering. Meydan Free Zone nursery page

[16] KHDA, School Fees Framework, in force from the 2019-20 academic year: its application to private schools that have completed three years of operation, the Education Cost Index and the link to inspection ratings. KHDA School Fees Framework

[17] WhichSchoolAdvisor, "Dubai school fees will not increase for 2026-27, KHDA confirms fee freeze", 22 May 2026: the freeze on private school fees and the separate measures for early childhood centres. WhichSchoolAdvisor, fee freeze

[18] Government of Dubai Media Office, second economic incentives package, 21 May 2026: AED 1.5 billion, 33 initiatives over three to twelve months, the exemption of KHDA-registered early childhood facilities from licence renewal fees, fines and Dubai Municipality market fees, and rent measures for centres. Dubai Media Office, incentives package

[19] Bayut (MyBayut), nursery listings accessed 5 October 2026: Chubby Cheeks Nursery at AED 2,500 to 4,500 a month and The Blossom Nursery at AED 3,000 to 5,000 a month. Bayut, Blossom nurseries

[20] WhichSchoolAdvisor and Edarabia, British Orchard Nursery fee pages accessed 5 October 2026: AED 19,000 to 45,000 a year by branch and age group. WhichSchoolAdvisor, British Orchard fees

[21] The National, "UAE schools look to bounce back but nurseries feel financial squeeze", 11 May 2026: monthly fee collection at nurseries, the 60% to 70% return rate reported by one Abu Dhabi operator and the quoted comment on closures. The National, nurseries

[22] Federal Tax Authority, Education Sector VAT Guide VATGED1, dated 29 June 2026 and published 1 July 2026: the two conditions for zero-rating, the nursery example, zero-rated related supplies, standard-rated supplies, application fees and transport. tax.gov.ae

[23] Federal Tax Authority and Federal Decree-Law No. 8 of 2017 on VAT, Articles 15, 19, 44 and 54: the exception from registration for zero-rated suppliers, the AED 375,000 mandatory and AED 187,500 voluntary thresholds, zero-rated supplies as taxable supplies and input tax recovery; corporate tax at 0% to AED 375,000 and 9% above and the AED 10,000 late registration penalty. tax.gov.ae legislation

[24] Government of Dubai, Administrative Resolution No. 196 of 2015 on school transport, implementing Executive Council Resolution No. 2 of 2008: the school bus definition covering nursery schools. Administrative Resolution No. 196 of 2015

[25] UAE Ministry of Finance, Ministerial Decision No. 229 of 2025 on Qualifying Activities and Excluded Activities: the closed list, the Article 2(2)(a) exclusion of transactions with natural persons and the de minimis test; failing a condition leads to ordinary rates under Federal Decree-Law No. 47 of 2022, Article 18(2). Ministerial Decision No. 229 of 2025

[26] UAE Ministry of Finance, Ministerial Decision No. 131 of 2026, issued 29 July 2026, amending Ministerial Decision No. 73 of 2023: Small Business Relief for revenue at or under AED 3,000,000, for tax periods ending on or before 31 December 2029. mof.gov.ae

[27] Gulf Today, "Everything you need to know about the new domestic workers' law", 15 December 2022, quoting Federal Decree-Law No. 9 of 2022: recruitment or temporary employment of domestic workers only under a MOHRE licence. Gulf Today, domestic workers law

[28] TopFranchise and Franchise India, Kids Academy franchise terms accessed 5 October 2026: franchise fee USD 32,700, royalty 6%, total initial investment USD 480,000 to 926,000. TopFranchise, preschool franchises in the UAE

[29] Gulf News, "Old Town Nursery shuts down", 15 September 2018: closure with 65 children enrolled after the landlord discontinued the tenancy. Gulf News, Old Town Nursery

[30] EY tax alert citing the Ministry of Human Resources and Emiratisation: Emiratisation for companies with 20 to 49 employees in 14 sectors including education, one Emirati by the end of 2024 and two by the end of 2025. Contribution amounts are as reported by advisory sites and were not confirmed at source. ey.com

[31] UAE Cabinet Decision No. 58 of 2020 on the regulation of beneficial owner procedures: the 25% threshold and the 15-day notification of changes. Ministry of Economy

[32] KHDA, Policy on Arabic Language Provision in Early Childhood Education, published 19 August 2025, page updated 30 January 2026. KHDA Arabic policy

[33] Emirates Development Bank: priority sectors and the Credit Guarantee Scheme terms as published in 2026. Emirates Development Bank

[34] BusinessDubai.ae. Package prices from BusinessDubai.ae's 2026 pricing reference and mainland page: the Dubai mainland package at AED 18,200 in year one without a visa, AED 24,400 with one residence visa and renewal of about AED 15,000; Meydan Free Zone at AED 12,500 licence only and AED 21,850 with one visa, renewal roughly 80% of year one; and the arithmetic in this guide built on KHDA ratios and attributed market inputs. businessdubai.ae